What’s New in the Digital Technology Catalog
The third edition includes:
- Five new technology and assurance topics, including crypto-assets, cybersecurity threats affecting entities, and potential new or evolving assurance engagements.
- Updated information on active IAASB projects and workstreams, showing how technology-related matters are being considered across the IAASB’s activities.
- A refined structure and categorization, making it easier to follow how technology matters can progress from emerging issues to active standard-setting and implementation activities.
This interactive digital catalog complements the IAASB-approved PDF edition of the Technology Catalog, which continues to be updated and published semi-annually.
How Technology Informs the IAASB’s Work
The Digital Technology Catalog is one part of the IAASB’s broader approach to technology. It supports our ongoing monitoring of technological developments and helps us consider where developments may require action through standard setting, implementation support or other activities.
Our Technology Position
The IAASB’s Technology Position sets out how we seek to facilitate the appropriate use of technology by firms and practitioners to enhance the quality of audit and assurance engagements.
It provides the framework for how the IAASB:
- Considers opportunities for new or revised standards and non-authoritative materials;
- Monitors emerging technologies and their implications; and
- Adapts its work as technology and practice continue to evolve.
Technology In Our Current Work
The IAASB is embedding technology considerations across its standard-setting activities to help ensure its standards remain relevant as the way audits and assurance engagements are performed continues to evolve. Guided by the Technology Position, the IAASB considers the opportunities and risks arising from technology within active standard-setting projects, including whether existing requirements create barriers to the appropriate use of technology or whether new or revised requirements and application material may be needed.
This approach is supported by the Technology Catalog and its ongoing monitoring and gap analysis, helping the IAASB identify emerging technology-related issues and determine where they should be addressed through current projects, future standard-setting or other activities.
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Technology Quality Management
In June 2025, the IAASB launched a Technology Quality Management initiative to explore how emerging technologies, particularly AI, are affecting audit and assurance engagements and the application of the IAASB’s quality management standards, International Standard on Quality Management (ISQM) 1 and 2 and International Standard on Auditing (ISA) 220 (Revised).
Global roundtables held later in 2025 engaged more than 240 stakeholders across six continents, focusing on the use of technology in audit and assurance, related governance and risk management challenges, and the need for robust quality management to maintain trust and consistency. Participants broadly agreed that the IAASB’s quality management standards provide a strong foundation for managing technology-related risks, while noting a need for additional practical guidance.
The IAASB will use this feedback to inform its future work. In December 2025, it approved the development of non-authoritative material and will discuss a proposed action plan at its March meeting, including scope, key themes, and coordination with IESBA and other organizations.
Additional details on the initiative are available on the project web page.
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Audit Evidence and Risk Response
The IAASB’s proposed revisions to ISA 330, ISA 500 and ISA 520 modernize the standards for today’s technology-enabled audit environment, including by addressing the use of automated tools and techniques and the growing volume and variety of information available to auditors.
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Modernizing the ISA 500 Series
The IAASB is continuing this modernization across the ISA 500 Series, considering how technology affects the way auditors obtain and evaluate audit evidence and perform audit procedures—including in areas such as external confirmations and inventory.
Help Us Monitor What’s Next
Technology continues to evolve, and stakeholder input helps the IAASB identify developments that could affect audit and assurance.
If you believe an important technology-related development or issue should be considered in the Digital Technology Catalog, we welcome your input.
Feedback is reviewed collectively as part of the IAASB’s ongoing monitoring and priority-setting activities. Please do not include confidential information.